Forensic Accounting

Forensic accounting is a discipline in which criminal justice scientists utilize both mathematical skills and judicial reasoning in order to build a trail of evidence in criminal cases. These professionals combine financial records with probable cause and other legal requirements in order to determine and prove guilt. While keen understandings of mathematics and finance law are both crucial to the forensic accountant, reasoning and logic are also essential parts of targeting and convicting suspects. A forensic accountant wears many hats and needs to be able to work well within a large team of investigators.

  • Analyze financial records to determine the time, date, and place of a suspect’s financial transactions
  • Record financial transactions and preserve them for ongoing and potential future investigations as well as to present in court
  • Conduct interviews with suspects, business owners, individuals involved or potentially involved with connected financial institutions, and witnesses to financial transactions or transgressions
  • Consider all financial records as material evidence when building a case or when testifying in court regarding a suspect’s whereabouts or alibi on specific dates and times
  • Utilize financial documents to reconstruct the financial network of a suspect, even if this network includes entities not directly tied to the suspect or the case specifically
  • Provide verified sources for data collected during an investigation so that this data can be shared among fellow investigators and be utilized in a court of law
  • Be prepared to serve as an expert witness, even in cases in which you have no direct involvement or knowledge of the immediate facts

A.S. Degree in Forensic Accounting
Common Courses: Finance, Tax Law, Accounting, Computer Investigations, Introduction to Forensic Science, Criminal Law, Crime Scene Technology

B.S. Degree in Forensic Science
Common Courses: Cost Accounting, Auditing Principles, Interview Techniques, Legal Aspects Fraud, Federal Taxation Law

M.S. Degree in Forensic Science
Common Courses: Advanced Auditing, Business Law, Situational Ethics in Accounting, Federal Income Tax Law of Partnerships and Corporations, Detection and Prevention of Fraudulent Financial Statements

PhD in Forensic Science
Common Courses: Microeconomics, Investigative Accounting, Litigation Support, Expert Testimony, Theories of Decision Making, Advanced Analytics